Tennessee · Sevier County · Local exemptions · Updated Oct 2026
Sevier County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Sevier County, on top of Tennessee’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Sevier County
Sevier County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2008); for 2026 the income limit is $49,190 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the Sevier County Trustee.
- Apply at
- Sevier County Trustee
- Phone
- 865-453-2767
- Local breaks
- Property Tax Freeze (Sevier County taxes)
- Tax year
- 2026
Where to apply in Sevier County
Sevier County Trustee
- Address
- 125 Court Avenue Suite 212 W, Sevierville, TN 37862
Other offices
Local exemptions in Sevier County
Senior freeze or deferralProperty Tax Freeze (Sevier County taxes)
Freezes the county property tax on your home at the amount owed in the first year you qualify; it can go down but not up while you requalify each year (improvements raise the base).
- Set by
- county
- Tax year
- 2026
- Who qualifies
- Owner-occupant 65 or older by December 31, 2026, with combined 2025 income (you, your spouse and all owners on the deed) at or below $49,190.
- Income limit
- $49,190 for tax year 2026 (standard limit set by the Comptroller for the county)
- How to apply
- Apply every year at the Sevier County Trustee with proof of age, ownership and 2025 income (federal tax return, or income documents/affidavit if you do not file).
- Deadline
- 35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date.
- Renewal
- Every year.
Source: official page
Amounts by taxing unit in Sevier County
Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.
| Taxing unit | Type | Freeze | Income limit | Source |
|---|
| Sevier County | county | yes (adopted 2008) | $49,190 | official |
Savings estimate for Sevier County
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Sevier County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Sevier County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Sevier County
What property tax exemptions are there in Sevier County?
Sevier County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2008); for 2026 the income limit is $49,190 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the Sevier County Trustee. Local breaks here: Property Tax Freeze (Sevier County taxes).
Where do I apply for a property tax exemption in Sevier County?
Sevier County Trustee Phone: 865-453-2767 Address: 125 Court Avenue Suite 212 W, Sevierville, TN 37862. Also: Sevier County Assessor of Property, which sets the assessed value (appeals, ownership records). Also: TN Comptroller, Property Tax Relief, which state program: Tax Relief for elderly, disabled and disabled veteran homeowners.
When is the deadline to apply in Sevier County?
Property Tax Freeze (Sevier County taxes): 35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date.
Is there an income limit for Sevier County’s local breaks?
Property Tax Freeze (Sevier County taxes): $49,190 for tax year 2026 (standard limit set by the Comptroller for the county)
Do I have to reapply every year in Sevier County?
Property Tax Freeze (Sevier County taxes): Every year.
SourcesLast checked: Oct 2026.